Expenses and benefits

Please note: PAYE guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Expenses and benefits for employers
If you're an employer and provide expenses or benefits to employees or directors, you might need to tell HMRC and pay tax and National Insurance on them.

Expenses and benefits: A to Z
As an employer, you might need to report any expenses or benefits you provide to employees - tax and National Insurance payments.

Expenses and benefits for directors and employees - a tax guide: 480
This guidance sets out HMRC's approach to applying legislation on expenses payments and benefits received by directors and employees.

Calculate tax on employees' company cars
As an employer, if you provide company cars or fuel for your employees' private use, you'll need to work out the taxable value so you can report this to HMRC.

PAYE Settlement Agreements
PAYE Settlement Agreements allow employers to make an annual payment to HMRC for some types of expenses and benefits - apply, renew, deadlines.

How to use the payrolling benefits and expenses online service
Use the payrolling benefits and expenses online service to show you’re collecting tax on benefits and expenses through your payroll.